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[NFH]

Originally Posted by ChrisNeedsToKnow

Why did you go for Toggle NL? They have €prices, but the 9c/connect isn´t just as attactive. That´s why I´ll mainly use my UK-card.

Another advantage of the UK card over the NL card is the lack of VAT on roaming outside the EU VAT area. The UK opted to exempt non-EU roaming from UK VAT under Article 9(3)(a) of Council Directive 77/388 ("the Sixth VAT Directive") so that it could charge UK VAT to visitors from outside the EU VAT area who are roaming in the UK.

However, I believe that Toggle has not yet implemented this correctly and might be charging UK VAT on non-European roaming in breach of Article 19 of the Value Added Tax (Place of Supply of Services) Order 1992. This is evident from its prices for roaming in Iceland for example, where Regulation (EU) No 531/2012 caps the price of an outgoing call at €0.29 x 0.8293 = £0.240497 per minute, yet Toggle charges £0.29/min, i.e. 20% more which equates to UK VAT.